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The increase in the dividends tax upon distribution of company profits to 20% may however impact on business structures that rely heavily on dividend flows.

From 1 March 2017 onwards, taxpayers have a further consideration in the form of section 7C of the Income Tax Act to take into account when doing estate planning.

The most tax disputes are decided by courts on the basis of whether taxpayer has discharged the onus of proving that something is exempt or otherwise not taxable or that an amount is tax deductible.

Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

It is common practice in many multinational organisations for employees to render services in more than one country.

A useful and convenient way of maximising one’s returns on a property purchased for temporary or holiday use is to enter it in a rental pool scheme. An operator manages the rental pool scheme, which entails renting out units which are not in use and "pooling" the rental income for distribution to the owners in the scheme, after deduction of certain expenses.

In terms of South African tax law, retirement benefits received by South African tax residents from foreign retirement funds may be fully exempt from tax in certain circumstances.

The tax debate internationally and in South Africa is increasingly focusing on closing perceived tax loopholes and increasing self-assessment through vigorous audit.

The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.

The Draft Disaster Management Tax Relief Administration Bill, 2020 ("Bill") was released for public comment on 1 April 2020 and once signed into law, will take effect from that date.

Rule 32(3) of the Rules promulgated under section 103 of the Tax Administration Act 28 of 2011 ("Tax Court Rules"), as amended...

The International Trade Administration Commission of SA (ITAC ) recently proposed 15% import duties on new energy vehicle (NEV) batteries, many of which currently...

Internationally, intra-group financing arrangements have been under scrutiny for a number of years and have been the subject of some of the most significant transfer pricing disputes.

We have recently seen that the South African Revenue Service ("SARS"), in conducting audits in respect of taxpayer's affairs...

On 12 June 2019 the Tax Court in Cape Town upheld the application of the most favoured nation clause in the double taxation agreement (DTA) concluded between South Africa and the Netherlands

There still seems to be little awareness regarding the interplay between value-added tax and transfer duty, and the benefits stemming from the 'not so recent' amendments to the Value-Added Tax Act 89 of 1991, as applicable to fixed property acquired by a VAT vendor from a non-vendor on or after 10 January 2012.

Value added tax is not a tax that is levied on revenue or receipts, and for VAT to be levied, there must be a supply of goods or services by a vendor.